非PR在澳洲生活 投资美国股票收入免税吗？

99741

帮朋友问一下，拿学生签证或者其他临时签证在澳洲呆2年左右，如果期间买了美国股票，获利数万澳元，按照ATO网上的exemption细则是否可以免税？

https://www.ato.gov.au/individuals/international-tax-for-individuals/in-detail/foreign-income-of-australian-residents/foreign-income-exemption-for-temporary-residents---introduction/

Foreign income exemption for temporary residents - introduction

Background

This fact sheet outlines rules applying to temporary residents that came into effect from 1 July 2006. You may be affected if you are an Australian resident for tax purposes and you also qualify as a temporary resident.

If you are not an Australian resident for tax purposes and you qualify as a temporary resident you will generally not be affected by these rules - unless you acquired shares or rights under an employee share scheme.

From 1 July 2006, you will not have to pay tax on most of your foreign income if you:

are an individual who is an Australian resident for tax purposes
satisfy the requirements of being a temporary resident.
Who is a temporary resident?

You are a temporary resident if:

you hold a temporary visa granted under the Migration Act 1958
you are not an Australian resident within the meaning of the Social Security Act 1991
your spouse (if applicable) is not an Australian resident within the meaning of the Social Security Act 1991.
If at any time on or after 6 April 2006, you have been an Australian resident for tax purposes but not a temporary resident, you will not be entitled to the temporary resident exemptions from that time, even if you later held a temporary visa.

jeff_lawsons

Yes, you are correct.

If you are a temporary resident and the shares are non-taxable Australian property, there would be no CGT implications on sale of shares. You do not need to report the capital gain in your tax return.